SMART LOCAL 265

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1913

Legal Domicile

Principal Officer

MATT GUGALA

Phone

6306680110

Tax Period

2025-01-01 to 2025-12-31

SMART LOCAL 265, founded in 1913, is a community nonprofit in the Employment sector that reported $6.2M in total revenue in fiscal year 2025. Revenue grew 13% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.1M, a strong 17% operating margin.

Mission

THE LOCAL'S MISSION IS TO ORGANIZE AND REPRESENT SHEET METAL WORKERS WITHIN THE LOCAL'S JURISDICTION FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT.

Program Service Accomplishments

Program 1

TO ORGANIZE WORKERS FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT FOR THE YEAR END MEMBERSHIP OF 2,028

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $131,201

Program Service Revenue $5,858,485

Investment Income $186,897

Other Revenue $0

TOTAL REVENUE $6,176,583

Expense Breakdown

Grants Paid $24,122

Salaries & Benefits $3,136,462

Fundraising Expenses $0

Other Expenses $1,939,044

TOTAL EXPENSES $5,099,628

Year-over-Year Comparison

	2025	2024	Change
Revenue	$6,176,583	$5,463,198	+0.1%
Expenses	$5,099,628	$4,953,406	+0.0%
Net Income	$1,076,955	$509,792	+1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$976,817

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID WILLE	EXEC BOARD	3.00	Officer	$1,425	$0	$1,425
KEVIN GALASS	FIN SEC/TREASURER/BUS AGEN	40.00	Officer	$190,441	$111,415	$301,856
LEO RESENDEZ	TRUSTEE	3.00	Officer	$2,246	$0	$2,246
MATTHEW GUGALA	PRES/BUS MGR	40.00	Officer	$249,507	$122,663	$372,170
RICHARD OOMS	VICE PRES	3.00	Officer	$1,425	$0	$1,425
STEVE CZECH	TRUSTEE	3.00	Officer	$2,246	$0	$2,246
JAY JONES	REC SEC/ ORGANIZER	40.00	Officer	$174,708	$108,724	$283,432
BRIAN MEADOWS	TRUSTEE	3.00	Officer	$2,246	$0	$2,246
KEITH KRYGOWSKI	TRUSTEE	3.00	Officer	$2,246	$0	$2,246
JAMES GERASCO	EXEC BOARD	3.00	Officer	$1,425	$0	$1,425
RICK MATA	EXEC BOARD	3.00	Officer	$1,425	$0	$1,425
JASON MCCAULEY	EXEC BOARD	3.00	Officer	$1,425	$0	$1,425
MIKE FELIX	SGT AT ARMS	3.00	Officer	$1,325	$0	$1,325
NICK STEWART	CONDUCTOR	3.00	Officer	$1,325	$0	$1,325
ARTURO ALVEAR	FORMER WARDEN	3.00	Officer	$600	$0	$600
BRIAN DAHLMAN	BUSINESS AGENT	40.00	Highest	$171,043	$107,428	$278,471
BRIAN MCSHERRY	BUSINESS AGENT	40.00	Highest	$171,254	$107,078	$278,332
MIKE POWERS	ORGANIZER	40.00	Highest	$174,493	$109,108	$283,601
RON MIKA	BUSINESS AGENT	40.00	Highest	$172,507	$108,383	$280,890
JOEL OROZCO	ORGANIZER	40.00	Highest	$171,000	$107,934	$278,934

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$6,176,583	$5,099,628	$10,522,140	$1,076,955
2024	$5,463,198	$4,953,406	$7,951,458	$509,792
2023	$4,933,065	$4,772,256	$7,580,176	$160,809
2022	$4,654,620	$4,546,491	$7,298,697	$108,129
2021	$4,356,115	$4,136,055	$7,589,467	$220,060
2020	$4,334,038	$4,112,135	$6,939,136	$221,903
2019	$4,763,483	$4,002,346	$6,707,337	$761,137